{
  "url": "https://openlegislation.uk/eu-regulation-2016-323/article-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-323/article-3.json",
  "legislation": "eur/2016/323",
  "legislation_title": "Commission Implementing Regulation (EU) 2016/323 of 24 February 2016 laying down detailed rules on cooperation and exchange of information between Member States regarding goods under excise duty suspension pursuant to Council Regulation (EU) No 389/2012",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-323",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Structure and content of mutual administrative assistance documents",
  "text": "1. Mutual administrative assistance documents shall be drawn up in accordance with Annex I.\n2. Where codes are required for the completion of certain data fields in the mutual administrative assistance documents in accordance with Annex I to this Regulation, the codes listed in Annex II to this Regulation, Annex II to Commission Implementing Regulation (EU) No 612/2013 and Annex II to Commission Regulation (EC) No 684/2009 shall be used as set out in the tables of Annex I to this Regulation.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Commission Implementing Regulation (EU) No 612/2013 of 25 June 2013 on the operation of the register of economic operators and tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties (OJ L 173, 26.6.2013, p. 9)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJ L 197, 29.7.2009, p. 24)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/323/article/3",
    "retrieved_at": "2026-11-01T14:46:01.197772+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}